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Allowance for Loan Losses (Tables)
 3 Months Ended
Mar. 31, 2020
Receivables [Abstract]  
Schedule of changes in allowance for loan losses
The following table details activity in the allowance for loan losses disaggregated by segment and class for the three months ended March 31, 2019 under the incurred loss methodology, including the ASC 310-30 methodology for PCI loans:
 
Three Months Ended March 31, 2019
 
Beginning Balance
 
Charge-offs
 
Recoveries
 
Provision for Loan Losses
 
Ending Balance
 
(In thousands)
Commercial business:
 
 
 
 
 
 
 
 
 
Commercial and industrial
$
11,343

 
$
(103
)
 
$
7

 
$
508

 
$
11,755

Owner-occupied commercial real estate
4,898

 
—

 
3

 
355

 
5,256

Non-owner occupied commercial real estate
7,470

 
—

 
149

 
206

 
7,825

Total commercial business
23,711

 
(103
)
 
159

 
1,069

 
24,836

One-to-four family residential
1,203

 
(15
)
 
—

 
59

 
1,247

Real estate construction and land development:
 
 
 
 
 
 
 
 
 
One-to-four family residential
1,240

 
—

 
618

 
(436
)
 
1,422

Five or more family residential and commercial properties
954

 
—

 
—

 
41

 
995

Total real estate construction and land development
2,194

 
—

 
618

 
(395
)
 
2,417

Consumer
6,581

 
(586
)
 
117

 
368

 
6,480

Unallocated
1,353

 
—

 
—

 
(181
)
 
1,172

Total
$
35,042

 
$
(704
)
 
$
894

 
$
920

 
$
36,152

The following table details the allowance for loan losses disaggregated on the basis of the Company's impairment method as of December 31, 2019 under the incurred loss methodology, including the ASC 310-30 methodology for PCI loans:
 
Loans Individually Evaluated for Impairment
 
Loans Collectively Evaluated for Impairment
 
PCI Loans
 
Total Allowance for Loan Losses
 
(In thousands)
Commercial business:
 
 
 
 
 
 
 
Commercial and industrial
$
1,372

 
$
9,772

 
$
595

 
$
11,739

Owner-occupied commercial real estate
426

 
3,558

 
528

 
4,512

Non-owner occupied commercial real estate
146

 
7,064

 
472

 
7,682

Total commercial business
1,944

 
20,394

 
1,595

 
23,933

One-to-four family residential
56

 
1,316

 
86

 
1,458

Real estate construction and land development:
 
 
 
 
 
 
 
One-to-four family residential
—

 
1,296

 
159

 
1,455

Five or more family residential and commercial properties
—

 
1,527

 
78

 
1,605

Total real estate construction and land development
—

 
2,823

 
237

 
3,060

Consumer
143

 
6,327

 
351

 
6,821

Unallocated
—

 
899

 
—

 
899

Total
$
2,143

 
$
31,759

 
$
2,269

 
$
36,171



The following table details the activity in the ACL on loans disaggregated by segment and class for the three months ended March 31, 2020:
 
Three Months Ended March 31, 2020
 
Beginning Balance
 
Impact of CECL Adoption
 
Beginning Balance, as Adjusted
 
Charge-offs
 
Recoveries
 
Provision for Credit Losses
 
Ending Balance
 
(In thousands)
Commercial business:
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial
$
11,739

 
$
(1,348
)
 
$
10,391

 
$
(1,087
)
 
$
1,057

 
$
3,539

 
$
13,900

Owner-occupied commercial real estate
4,512

 
452

 
4,964

 
(135
)
 
12

 
1,375

 
6,216

Non-owner occupied commercial real estate
7,682

 
(2,039
)
 
5,643

 
—

 
—

 
2,107

 
7,750

Total commercial business
23,933

 
(2,935
)
 
20,998

 
(1,222
)
 
1,069

 
7,021

 
27,866

One-to-four family residential
1,458

 
1,471

 
2,929

 
—

 
3

 
94

 
3,026

Real estate construction and land development:
 
 
 
 
 
 
 
 
 
 
 
 
 
One-to-four family residential
1,455

 
(571
)
 
884

 
—

 
14

 
(34
)
 
864

Five or more family residential and commercial properties
1,605

 
7,240

 
8,845

 
—

 
—

 
2,599

 
11,444

Total real estate construction and land development
3,060

 
6,669

 
9,729

 
—

 
14

 
2,565

 
12,308

Consumer
6,821

 
(2,484
)
 
4,337

 
(375
)
 
94

 
284

 
4,340

Unallocated
899

 
(899
)
 
—

 
—

 
—

 
—

 
—

Total
$
36,171

 
$
1,822

 
$
37,993

 
$
(1,597
)
 
$
1,180

 
$
9,964

 
$
47,540

    
Schedule of loan receivables on the basis of impairment method
The following table details the amortized cost of the loan receivables disaggregated on the basis of the Company’s impairment method as of December 31, 2019 under the incurred loss methodology, including the ASC 310-30 methodology for PCI loans:
 
Loans Individually Evaluated for Impairment
 
Loans Collectively Evaluated for Impairment
 
PCI Loans
 
Total Gross Loans Receivable
 
(In thousands)
Commercial business:
 
 
 
 
 
 
 
Commercial and industrial
$
43,808

 
$
806,044

 
$
2,368

 
$
852,220

Owner-occupied commercial real estate
6,336

 
793,984

 
4,914

 
805,234

Non-owner occupied commercial real estate
6,324

 
1,276,964

 
5,491

 
1,288,779

Total commercial business
56,468

 
2,876,992

 
12,773

 
2,946,233

One-to-four family residential
215

 
127,870

 
3,575

 
131,660

Real estate construction and land development:
—

 
 
 
—

 
—

One-to-four family residential
237

 
104,059

 
—

 
104,296

Five or more family residential and commercial properties
—

 
170,350

 
—

 
170,350

Total real estate construction and land development
237

 
274,409

 
—

 
274,646

Consumer
561

 
413,017

 
1,762

 
415,340

Total
$
57,481


$
3,692,288

 
$
18,110

 
$
3,767,879